{"url_path":"/sec/tghl/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Controls and Procedures.**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2024114/0001493152-26-023959-index.html","accession_number":"0001493152-26-023959","cik":"0002024114","ticker":"TGHL","issuer_name":"GrowHub Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2024114/0001493152-26-023959-index.html","primary_entity_key":"0002024114","primary_entity_name":"GrowHub Ltd"},"word_count":284,"has_tables":true,"body_markdown":"**Item\n15. Controls and Procedures.**\n\n \n\n**Disclosure\nControls and Procedures** \n\n \n\nUnder\nthe supervision and with the participation of our management, including our chief executive officer and chief financial officer, we carried\nout an evaluation of the effectiveness of our disclosure controls and procedures, which is defined in Rules 13a-15(e) of the Exchange\nAct, as of December 31, 2025.\n\n \n\nBased on that evaluation, our management has concluded that as of December\n31, 2025, our disclosure controls and procedures were effective.\n\n \n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting**\n\n \n\nAs required by Rule 13a-15(c) of the Exchange\nAct, our management conducted an evaluation of our Company’s internal control over financial reporting as of December 31, 2025 based\non the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway\nCommission. Based on this evaluation, our management concluded that our internal control over financial reporting was effective as of\nDecember 31, 2025.\n\n \n\n**Attestation\nReport of the Registered Public Accounting Firm**\n\n \n\nThis\nannual report on Form 20-F does not include an attestation report of our registered public accounting firm regarding internal control\nover financial reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant\nto rules of the SEC where domestic and foreign registrants that are non-accelerated filers, which we are, and “emerging growth\ncompanies,” which we also are, are not required to provide the auditor attestation report.\n\n \n\n61\n\n \n\n \n\n**Changes\nin Internal Control over Financial Reporting** \n\n \n\nThere were no changes in our internal controls over financial reporting\nthat occurred during the period covered by this annual report on Form 20-F that have materially affected, or are reasonably likely to\nmaterially affect, our internal control over financial reporting."}